Module 119 min2244 wordsFree — no account
Offsetting in the F24 form: which credits, which debts, and up to what cap
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — Legislative Decree 241/1997, Art. 17, paragraphs 1, 1-bis, 1-ter, 2 and 2-ter, consolidated text version 26 (the next version only records the repeal by Legislative Decree 33/2025) — verified on September 25, 2026
- Gazzetta Ufficiale — Law 388/2000, Art. 34, paragraph 1, and update notes up to Law 234/2021, consolidated text version 8 — verified on September 25, 2026
- Gazzetta Ufficiale — Decree-Law 223/2006, Art. 37, paragraph 49-bis, consolidated text version 21 — verified on September 25, 2026
- Agenzia delle Entrate — F24 payments: how to pay, and F24 forms with credits offset — verified on September 25, 2026
- Agenzia delle Entrate — Completing the F24: sections, amounts and reference years — verified on September 25, 2026
Contents linked from this module
- Periodic VAT settlement calculator
Works out the VAT payable or the credit for a month or quarter, the figure a credit to manage starts from.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.